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Tax reporting for non-profit organizations (NPOs) in Malaysia

机译:马来西亚非营利组织(NPO)纳税报告

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This study attempted to examine the relationship between financial characteristics and tax payment of non-profit organizations (NPOs) in Malaysia. So far, there have been no studies conducted on this issue and little is known about the extent of the problem. Therefore, this exploratory study was carried out to examine the tax reporting of NPOs registered with Registrar of Societies (ROS) in Malaysia. The objectives of the study were to examine the financial characteristics of taxable and non-taxable NPOs, and to investigate how donations and other income received such as, members' expenses, professional fees and members' accumulated fund could be associated with the taxation paid by them. Therefore, considering the importance of NPOs and their contribution of income tax revenue to the country, the current study had provided significant results on the relationship between financial characteristics of the NPOs and their tax payment. Hence, this study had contributed to the body of knowledge and should be of assistance to policymakers with regards to the financial behavior of the taxable NPOs, so as to further review the tax system, especially, the deductibility of donations made under section 44 of the Income tax Act 1967.
机译:本研究试图审查马来西亚非营利组织(NPO)的金融特征与税收支付之间的关系。到目前为止,没有关于这个问题的研究,并且关于问题的程度知之甚少。因此,该探索性研究是进行的,以审查在马来西亚的社会(ROS)注册商注册的NPO税务报告。该研究的目标是审查纳税和不征税NPO的财务特征,并调查捐赠和其他收入,例如成员费用,专业费用和成员累计基金可能与税收相关联他们。因此,考虑到NPO的重要性及其所得税收入对该国的贡献,目前的研究为NPO的财务特征及其纳税之间的关系提供了重要成果。因此,这项研究促成了知识体系,并应对政策制定者有助于纳税NPO的财务行为,以进一步审查税收制度,特别是根据第44条提出的捐款扣除率1967年所得税法案。

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